Extracted text: EXHIBIT 3.5 Operating and Nonoperating Items in Boston Scientific's Balance Sheet December 31, $ millions 2018 2017 Current assets Cash and cash equivalents. . . Trade accounts receivable, net Inventories. Prepaid income taxes. Other current assets. $ 1,608 1,166 161 146 $ 1,548 1,078 66 188 921 942 Total current assets 4,002 1,782 7,911 3,822 Property, plant and equipment, net Goodwill.... 1,697 Other intangible assets, net Other long-term assets 6,372 932 6,998 5,837 688 Total assets $20,999 $19,042 Current liabilities $ 2,253 $ 1,801 Current debt obligations Accounts payable Accrued expenses 349 530 2,246 2,456 Other current liabilities. 412 867 Total current liabilities 5,260 5,654 3,815 Long-term debt. Deferred income taxes 4,803 328 1,882 191 Other long-term liabilities Stockholders' equity 2,370 Calculate the financial leverage ratio for 2018